The eighth digit of the invoice code represents the invoice type, and the special freight ticket is adjusted from "7" to "2" and the ordinary invoice is adjusted from "6" to "3".

Second, the new version of the invoice content adjustment

(1) Adjust the contents of some columns of special invoices, and change the columns of "selling unit" and "purchasing unit" to "seller" and "buyer" respectively, change the column of "name of goods or taxable services" to "name of goods or taxable services and services", and change the "selling unit: (chapter)" at the end of the ticket to "seller: (chapter)".

The joint use of special invoices has also been adjusted accordingly, with the first joint bookkeeping voucher for the seller being changed into bookkeeping voucher for the seller, the second joint deduction voucher for the buyer being changed into the buyer's tax deduction voucher, and the third joint invoice voucher for the buyer being changed into the buyer's accounting voucher.

(two) adjust the contents of some columns of ordinary invoices, and change the columns of "sales unit" and "purchase unit" to

The column of "seller" and "buyer" and "name of goods or taxable services" are changed to "name of goods or taxable services and services", and the "sales company: (chapter)" at the end of the ticket is changed to "seller: (chapter)". The secondary use of invoices is also adjusted accordingly, and the first copy of bookkeeping voucher is changed to bookkeeping voucher of seller, and the second copy of invoices is changed to bookkeeping voucher of buyer.

Iii. Adjustment of anti-counterfeiting features of special invoices and special freight tickets

Cancel the anti-counterfeiting features of invoice producer seal and parallel bars miniature text. On the basis of retaining some anti-counterfeiting features, anti-counterfeiting features such as light angle color-changing ring fiber are added.

Fourth, the opening time of the new invoice

The new version of special invoices, special freight invoices and general VAT invoices have been put into use since August 20 14, and the old version of special invoices, special freight invoices and general VAT invoices will continue to be used temporarily.

Extended data:

Special VAT invoices must be issued in accordance with the following provisions:

1, the project is completely filled in, and all the copies are filled in at one time, and the contents and amounts of the upper and lower copies are consistent.

2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the word "Misfilled and Invalid" shall be marked on the special invoice filled in by mistake. If the special invoice becomes invalid after it is issued because the buyer does not ask for it, it should also be handled as an error.

3. The invoice and deduction forms shall be stamped with the special seal of the unit invoice, and no other financial seal shall be affixed. According to different versions of special invoices, the special financial seal or invoice seal is stamped in the lower left corner or lower right corner of the special invoice, covering the column of "billing unit". The special seal for invoices uses red inkpad.

4. When issuing special invoices, taxpayers must stamp the sales unit column of special invoices in advance. Do not fill in the column of "sales unit" by hand. If it is filled in by hand, it is a special invoice that has not been issued according to the regulations, and the buyer shall not be used as a tax deduction certificate. Special invoice sales unit column stamp with blue inkpad.

5. When issuing a special invoice, it must be capped with the symbol "RMB" before the total (in figures) in the column of "Amount" and "Tax", and capped with the symbol ""before the total (in words) in the column of "Price and Tax".

The names of the buyers and sellers must be filled in in detail and not abbreviated. If the name of the company is long, you can fill in the "Name" column in two lines, and if necessary, you can draw the upper and lower horizontal lines of the column.

6. In case of return, the sales discount will receive the buyer's deduction coupon and invoice.

7, the tax authorities on behalf of the special invoice, in addition to the taxpayer's special financial seal, must also be stamped with the tax authorities on behalf of the special invoice for value-added tax, the special seal stamped in the middle of the bottom of the special invoice, using red inkpad. Where the above stamp is not affixed, the buyer shall not be used as a deduction voucher.

8. Special invoices shall not be opened for use.

References:

Baidu encyclopedia-special invoice for value-added tax